Search
Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2022-S-16 ). About the Program The Department of Health (DOH) administers New York’s Medicaid program. The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Comptroller DiNapoli Releases School District Audits
… in a directory or filing system to maintain the records’ integrity, as required. They also did not adopt an adequate …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsAccounts Payable Advisory No. 6
… Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, … Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
… a unique invoice number for each voucher. For information on how to process payments to Barnes and Noble, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… to Long Island Power Authority Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to process payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165DiNapoli Halts $24 Million in Suspicious Tax Refunds
… 625 1,709,045 Taxpayer failed to claim correct income 467 1,216,845 Taxpayer had questionable itemized deductions …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfOpinion 2007-4
… services agreement) VILLAGE LAW §§5-506, 5-532; MUNICIPAL HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the … fund). Moreover, a village may not, pursuant to its home rule power, provide for the proposed reserve fund by … a mandatory reserve fund, upon the cash sale of a capital improvement, which was financed with the proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfPrivate Equity
… LLC Private Equity Program One Lincoln Street, Suite 1700 Boston, MA 02111 (617) 348-3541 … & Monroe Asset Management, LLC Private Equity Program 180 North Stetson Avenue, Suite 1320 Chicago, IL 60601 (312) … 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: Robert Azeke, Douglas …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityTown of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through … Town of Coldspring Town Clerk Operations 2013M137 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Opinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing … report released in October 2020. Background JCIDA is an independent public benefit corporation established in 1971. …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ … not confirm that all collections received were deposited. Of the 40 planning and zoning department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 recreation department fees reviewed totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-audits